Rauf, Muhammad and Arif, Alma' (2024) ANALISIS PELAPORAN DANA ALOKASI KHUSUS (DAK) NONFISIK DI KOTA DUMAI. Other thesis, IPDN.
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Abstract
Abstract Problem Statement/Background (GAP): The author focuses on the problem of the late reporting process which results in a delay in the budget disbursement process and not maximizing the process of utilizing the Nonphysical Special Allocation Fund budget, especially the Nonphysical DAK for Women and Children Protection Services Fund in Dumai City. Purpose: The purpose of this study is to determine how the Nonphysical DAK reporting process, identify factors that hinder the Nonphysical DAK reporting process and describe the form of Nonphysical DAK reporting that should be carried out in Dumai City, especially the Women and Child Protection Service Fund at the Dumai City Women's Empowerment and Child Protection Office. Method: This research uses a constructivist paradigm with an inductive qualitative approach. Data collection techniques were carried out using unstructured interview techniques and documentation. The data analysis technique used is thematic analysis using the Nvivo 12 Pro application. Results: The findings obtained by the author in this study are that the Nonphysical DAK reporting process is carried out in two stages in one fiscal year according to the type of Nonphysical DAK and reporting regulations. Factors that cause delays in the Nonphysical DAK reporting process include poor internal coordination, lack of understanding of the reporting system, and unsynchronized reporting between agencies and regional technical implementation units. Nonphysical DAK reporting in Dumai City must go through a good coordination process and socialization related to the reporting system through effective technical guidance. Conclusion: A good coordination process and effective socialization of the reporting process need to be carried out so that the Nonphysical DAK reporting process can run better. Keywords: Financial Management, Financial Reporting, Nonphysical DAK ABSTRAK Permasalahan/Latar Belakang (GAP): Penulis berfokus pada permasalahan terlambatnya proses pelaporan yang mengakibatkan terkendalanya proses pencairan anggaran dan tidak maksimalnya proses pemanfaatan anggaran Dana Alokasi Khusus Nonfisik khususnya DAK Nonfisik Dana Pelayanan Pelindungan Perempuan dan Anak di Kota Dumai. Tujuan: Tujuan dari penelitian ini adalah untuk mengetahui bagaimana proses pelaporan DAK Nonfisik, mengidentifikasi faktor-faktor yang menjadi penghambat proses pelaporan DAK Nonfisik dan mendeskripsikan bentuk pelaporan 2 DAK Nonfisik yang seharusnya dilakukan di Kota Dumai terkhusus Dana Pelayanan Perlindungan Perempuan dan Anak pada Dinas Pemberdayaan Perempuan dan Perlindungan Anak Kota Dumai. Metode: Penelitian ini menggunakan paradigma konstruktivis dengan pendekatan kualitatif induktif. Teknik pengumpulan data dilakukan dengan teknik wawancara tidak terstruktur dan dokumentasi. Teknik analisis data yang digunakan adalah analisis tematik menggunakan aplikasi Nvivo 12 Pro. Hasil/Temuan: Temuan yang diperoleh penulis dalam penelitian ini yaitu proses pelaporan DAK Nonfisik dilaksanakan sebanyak dua tahap dalam satu tahun anggaran sesuai dengan jenis DAK Nonfisik dan regulasi pelaporan. Faktor-faktor yang menyebabkan keterlambatan proses pelaporan DAK Nonfisik diantaranya adalah koordinasi internal yang kurang baik, kurangnya pemahaman terhadap sistem pelaporan, dan tidak sinkronnya pelaporan antara dinas dan unit pelaksana teknis daerah. Pelaporan DAK Nonfisik di Kota Dumai harus melalui proses koordinasi yang baik dan sosialisasi terkait sistem pelaporan melalui bimtek yang efektif. Kesimpulan: Proses koordinasi yang baik dan sosialisasi yang efektif tentang proses pelaporan perlu dilakukan agar proses pelaporan DAK Nonfisik dapat berjalan lebih baik.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 03 Jun 2024 01:51 |
| Last Modified: | 03 Jun 2024 01:51 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/17313 |
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